A pair of Indian universities -- the Indian Institute of Science and the Indian Institute of Technology -- have teamed up to produce a $10 laptop for "higher education applications." The Indian government is clearly involved in the project, and there's no telling if that price involves subsidies, but however and whenever they pull it off, a $10 laptop would certainly be landmark event for all parties involved. To supplement the project, the government is also working on a low-power, low-priced access device to help with internet proliferation. On the other side of the world, the folks at Gartner have tacked on an extra zero, and are saying that a $100 laptop "will not be a realistic target for the next three years," and that the pursuit of such a pricepoint could be detrimental to companies chasing the mini laptop market. While Sony's Mike Abary might agree with the conclusion, one little fact disagrees with the premise: Jointech's $99 laptop (pictured). We know, the truth hurts.